摘要：現(xiàn)今世界經(jīng)濟(jì)復(fù)蘇的態(tài)勢(shì)減緩，我國(guó)國(guó)內(nèi)經(jīng)濟(jì)發(fā)展也有所下降，市場(chǎng)經(jīng)濟(jì)下的信用體系不完善。在大環(huán)境的影響下，我國(guó)國(guó)內(nèi)的公司應(yīng)收賬款規(guī)模在不斷擴(kuò)大，壞賬損失率也在不斷提高，嚴(yán)重時(shí)影響到公司流動(dòng)資金，加大應(yīng)收賬款的管理是公司保證自身經(jīng)濟(jì)利益的必然選擇。

　　　本文從企業(yè)應(yīng)收賬款管理理論分析出發(fā)，了解應(yīng)收賬款產(chǎn)生的原因和影響，應(yīng)收賬款的目的和內(nèi)容。聯(lián)系采蝶軒公司的實(shí)際情況，分析公司應(yīng)收賬款管理現(xiàn)狀:公司沒(méi)有信用管理部門，而由銷售部門負(fù)責(zé)，銷售部門為了銷售量，大量采取賒銷方式，以至于公司應(yīng)收賬款規(guī)模很大，再加上缺乏內(nèi)部控制和應(yīng)收賬款管理，應(yīng)收賬款余額逐年增加，壞賬損失率也不斷提高。通過(guò)對(duì)采蝶軒公司的情況了解，指出公司應(yīng)建立健全獨(dú)立的信用管理部門。通過(guò)過(guò)程控制研究應(yīng)收賬款的管理，將應(yīng)收賬款的管理分為事前管理、事中管理和事后管理三個(gè)部分。事前管理包括建立應(yīng)收賬款信用管理部門，應(yīng)收賬款信用政策的制定，健全應(yīng)收賬款的內(nèi)部控制制度；事中管理包括建立賒銷申報(bào)制度，注重合同管理，應(yīng)收賬款平衡處理；事后管理包括應(yīng)收賬款跟蹤管理，催收拖欠應(yīng)收賬款，應(yīng)收債權(quán)的出售和融資。以及應(yīng)收賬款的反饋管理。

關(guān)鍵詞 應(yīng)收賬款管理；信用管理；過(guò)程控制

Abstract：By the trend of today's world economic recovery slowing down, China's domestic economic development has also declined, as well as imperfect credit system of the market economy.  Under the influence of the environment, the scale of China's domestic accounts receivable is expanding and bad debt loss rate also continues to improve, which affect the company's liquidity seriously. So it is necessary to increase accounts receivable management for company.

　　　In this paper, through the company’s accounts receivable management theory analysis, we understand the purpose, contents, causes and impact of accounts receivable. Contact with caidie bakery company's actual situation, we analyze the status of accounts receivable management. Credit management department be lacked, and the sales department take over it. The sales department pay more attention to sales and take a large number credit, so that the scale of the company's accounts receivable is expanding. Coupled with the lack of internal control and management of accounts receivable, the company’s accounts receivable balance is increasing year by year and bad debt loss rate is also rising. To understand the case of caidie bakery company, we point out that the company should establish a sound and independent credit management department. By process controlling ,we research accounts receivable management, which is divided into prior management, management and post-management three parts. Before the event, it includes sector of accounts receivable credit management, formulation of accounts receivable credit policy, perfection of the internal control system. For matter management, it should establish the credit reporting system, focus on contract management and balance accounts receivable. Afterwards management, it includes tracking management of receivables, recover the receivables not paid, the sale and financing of the debt. As well as feedback management about accounts receivable.

Keywords  Accounts Receivable Management  Credit Management  Process Control